Pengaruh corporate social responsibility, profitabilitas, capital intensity, dan inventory intensity terhadap tax avoidance pada perusahaan non keuangan

DETAIL KOLEKSI

Pengaruh corporate social responsibility, profitabilitas, capital intensity, dan inventory intensity terhadap tax avoidance pada perusahaan non keuangan

Oleh : Kharisma Zulfa Ullinuha

Info Katalog

Nomor Panggil : 2019_TA_AK_023001708060

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Murtanto

Subyek : Social responsibility of business;Tax planning

Kata Kunci : corporate social responsibility, profitability, capital intensity, inventory intensity, tax avoidanc

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2019_TA_AK_023001708060_Halaman-Judul.pdf
2.	2019_TA_AK_023001708060_Bab-1.pdf
3.	2019_TA_AK_023001708060_Bab-2.pdf
4.	2019_TA_AK_023001708060_Bab-3.pdf
5.	2019_TA_AK_023001708060_Bab-4.pdf
6.	2019_TA_AK_023001708060_Bab-5.pdf
7.	2019_TA_AK_023001708060_Daftar-Pustaka.pdf
8.	2019_TA_AK_023001708060_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk mendapatkan bukti secara empiris mengenaipengaruh corporate social responsibility, profitabilitas, capital intensity, daninventory intensity terhadap tax avoidance. Variabel Independen yang digunakandalam penelitian ini adalah corporate social responsibility, profitabilitas, capitalintensity, dan inventory intensity sedangkan variabel dependen yang digunakandalam penelitian ini adalah tax avoidance.Populasi dalam penelitian ini adalah perusahaan non keuangan yang terdaftardi Bursa Efek Indonesia (BEI) tahun 2014-2017. Metode pengambilan sampel dalampenelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian initerdiri dari 56 perusahaan selama empat tahun pengamatan. Untuk menguji pengaruhantar variabel independen dengan variabel dependen dalam penelitian inimenggunakan alat analisis yaitu alat analisis regresi linear berganda. Hasil penelitianini menunjukkan bahwa corporate social responsibility dan capital intensity tidakberpengaruh terhadap tax avoidance, profitabilitas berpengaruh negatif terhadap taxavoidance, dan inventory intensity berpengaruh positif terhadap tax avoidance

T This study aims to find empirical evidence regarding the effect of corporatesocial responsibility, profitability, capital intensity, and inventory intensity to taxavoidance. Independent variables used in this study are corporate socialresponsibility, profitability, capital intensity, and inventory intensity while thedependent variable is tax avoidance.The population in this study are non-financial companies listed on theIndonesia Stock Exchange (IDX) in 2014-2017. The sampling method in this studyused a purposive sampling method. Sample of this study composed of 56 companiesduring the four years of observation. To test the influence between independentvariables and the dependent variable in this study using an analytical tool that is amultiple linear regression analysis tool. The results of this study shows thatcorporate social responsibility and capital intensity doesnâ€™t have affect taxavoidance, profitability has a negative effect on tax avoidance, and inventoryintensity has a positive effect on tax avoidance.